Introduced with the Tax and Superannuation Laws Amendment (2014 Measures No. 7) Bill 2014, the bill imposes an excess exploration credit tax to recover any costs to the Commonwealth that may arise where an exploration company issues exploration credits in excess of their maximum exploration credit entitlement.

to: transfer the functions of the Private Health Insurance Ombudsman to the Office of the Commonwealth Ombudsman from 1 July 2015; provide for references to a base premium (previously intended to be used to calculate the private health insurance rebate) included in the

Private Health Insurance Act 2007

to be taken never to have been so included; and validate any overpayment that may have been made to private health insurers by the Commonwealth because of the inclusion of references to base premiums.

Introduced with the Excess Exploration Credit Tax Bill 2014, the bill amends: the

Income Tax Assessment Act 1997

and

Taxation Administration Act 1953

to provide individuals with an option to be taxed on the earnings associated with their excess superannuation non concessional contribution at their marginal tax rate; the

Inspector-General of Taxation Act 2003

and

Ombudsman Act 1976

to transfer the tax investigative and complaint handling functions of the Commonwealth Ombudsman to the Inspector-General of Taxation and merge that function with the existing function of conducting systemic reviews; the

Income Tax Assessment Act 1997

in relation to capital gains tax exemption for certain compensation or damages; the

Income Tax Assessment Act 1997

and

Income Tax (Transitional Provisions) Act 1997

to ensure that individuals whose superannuation benefits are involuntarily transferred from one superannuation plan to another plan are not disadvantaged through the transfer; the

Taxation Administration Act 1953

to: remove the need for a roll-over benefit statement to be provided to an individual whose superannuation benefits are involuntarily transferred; and allow taxation officers to record or disclose personal information in certain circumstances; the

Income Tax Assessment Act 1936

,

Income Tax Assessment Act 1997

and

Taxation Administration Act 1953

to provide for an exploration development tax incentive for investment in small mineral exploration companies undertaking greenfields mineral exploration;

Income Tax Assessment Act 1936

,

Tax Agent Services Act 2009

and

Taxation Administration Act 1953

to make consequential amendments; and 16 Acts to make technical amendments.

to: strengthen and clarify the independence, powers and privileges of the Inspector-General ADF; provide a statutory basis to support regulatory change including the re-allocation of responsibility for investigation of service-related deaths and the management of the Australian Defence Force redress of grievance process to the Inspector-General ADF; and require the Inspector-General ADF to prepare an annual report.

Introduced with the Enhancing Online Safety for Children (Consequential Amendments) Bill 2014, the bill: establishes the Children’s e-Safety Commissioner and provides for the commissioner’s functions and powers; provides for a complaints system for cyber-bullying material targeted at an Australian child and a two-tiered system for rapid removal of that material from large social media services; provides for civil penalties, enforceable undertakings and injunctions; and establishes the Children’s Online Safety Special Account to fund the commissioner’s functions.

to: expand the definition of ‘designated coastal waters’ to include all waters of the sea landward of the Commonwealth offshore area; and permit registered multiple petroleum titleholders to take eligible voluntary actions.

, to merge the Social Security Appeals Tribunal and the Migration Review Tribunal and Refugee Review Tribunal into the Administrative Appeals Tribunal; and 31 Acts to make consequential amendments; and provides for transitional arrangements.

The bill: enables the Commonwealth to enter into a loan agreement with the Australian Capital Territory (ACT) for the purpose of the ACT undertaking an asbestos remediation program and for purposes related to that program; and appropriates the Consolidated Revenue Fund for $750 million for the loan of money to the ACT.